scholarly journals Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms

2021 ◽  
Vol 25 ◽  
pp. 1-8
Author(s):  
Hanane Jafi ◽  
Said Youssef
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Accounting Education ◽  
Educational Institutions ◽  
The Public ◽  
Body Of Knowledge ◽  
Public Financial Management ◽  
Essential Components ◽  
Public Sector Accounting ◽  
And Training

This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field

scholarly journals Institutional Isomorphism And Adoption Of International Public Sector Accounting Standards By African Countries

2019 ◽  
Vol 7 (05) ◽  
Author(s):  
Dr. Muganda Munir Manini
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Financial Management ◽  
Public Funding ◽  
Accounting Standards ◽  
Target Population ◽  
Institutional Isomorphism ◽  
African Countries ◽  
The Public ◽  
Public Sector Accounting

The international harmonization of financial reporting standards in the public sector is one of the significant public sector accounting reforms which have gained prominence in the recent past under the New Public Financial Management order. However, previous empirical evidence provided mixed results on the extent of African countries’ decision on the adoption of International Public Sector Accounting Standards and its relationship with institutional isomorphism factors. The purpose of this study was to examine the influence of institutional isomorphism (normative, mimetic and coercive) on the adoption International Public Sector Accounting Standards by African countries. The target population was 54 countries; however the final sample was 29 countries which comprised the dataset. A logistic regression analysis was thereafter conducted. Based on the Institutional Theory, the study revealed external public funding (coercive isomorphic pressure), the countries’ global competitiveness (mimetic isomorphic pressure), and human capital (normative isomorphic pressure) were non significant factors in a countries decision to adopt IPSAS. This study contributes to the literature on the international accounting in the public sector. The results of the study have significant managerial and theoretical implications for accounting standards regulators, researchers, and multilateral organizations.

scholarly journals 5.6. QUALITY ASSESSMENT OF FINANCIAL MANAGEMENT IN THE public sector: METHODICAL ASPECTS

2020 ◽  
Author(s):  
Л.И. Ткаченко
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Quality Assessment ◽  
Financial Management ◽  
Federal Budget ◽  
Operational Efficiency ◽  
The Public ◽  
Public Financial Management ◽  
Methodological Aspects

В статье обоснована актуальность оценки качества управления государственными финансами с целью повышения эффективности их использования. Проанализировано развитие методики оценки качества финансового менеджмента главными администраторами средств федерального бюджета за период с 2008 по 2019 гг. Исследованы методические аспекты определения итоговой оценки качества финансового менеджмента. В частности, проанализирован расчет некоторых показателей операционной эффективности расходов бюджета и дана их интерпретация. Представлен авторский взгляд на расчет и интерпретацию проанализированных показателей. The author in this article substantiates the relevance of assessing the quality of public financial management in order to increase the efficiency of use of public finance. The development of the methodology for assessing the quality of financial management by the chief administrators of the federal budget for the period from 2008 to 2019 is analyzed. Methodological aspects of determining the final assessment of the quality of financial management are investigated. In particular, it analyzes the calculation of some indicators of the operational efficiency of budget expenditures and gives their interpretation. The author's view on the calculation and interpretation of the analyzed indicators is presented.

Accounting Reforms for Accountable Public Sector Management

2020 ◽  
pp. 41-64
Author(s):  
Chitra Sriyani De Silva Lokuwaduge ◽  
Keshara M. De Silva Godage
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Sri Lanka ◽  
Financial Management ◽  
Public Management ◽  
New Public Management ◽  
Developed Countries ◽  
The Public ◽  
New Public ◽  
Public Sector Accounting

Accounting reforms in the public sector have become one of the most debated aspects of the public sector financial management during the last three decades. Following the steps of developed countries around the globe, Sri Lanka as a developing country made initiatives to adopt international public sector accounting standards (IPSAS). The purpose of this study is to analyse the progress and the challenges they face in adopting IPSAS as a new public management (NPM) reform in Sri Lanka to enhance public sector accountability. Public sector accounting reforms in the developing countries in Asia is relatively under researched. Using the NPM concept, this study attempts to fill this gap. This chapter argues that even though Sri Lanka has initiated the move towards adopting IPSAS, developing countries face practical problems in adopting reforms due to their contextual factors such as limited institutional capacity and resources, high political involvements in decision-making, and high informality.

scholarly journals The Financial Accountability of e-Government: The Information Transparency of Decision-making Processes in Public Organizations

10.26458/1937 ◽  
2019 ◽  
Vol 19 (3) ◽  
pp. 23-32
Author(s):  
Zenovic GHERASIM ◽  
Luminita IONESCU
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
New Technologies ◽  
Information Transparency ◽  
The Public ◽  
Public Financial Management ◽  
Electronic Transactions ◽  
The Social ◽  
Decision Making Processes ◽  
Software Services

Effective e-Government can contribute to the modernization of the public sector administration, and increase the efficiency in the activity of governments and national agencies facilitating the participation of citizens in the social and political life.The use of e-Government improves the electronic transactions between government agencies, companies and citizens, in order to improve the quality of the services and to increase the transparency in the public financial sector. The recent reforms in the public financial management are accelerated by new technologies and are creating the premises for a disciplined, transpired and flexible public sector administration.After a presentation of recent views from literature on some main problems of e-government and software services, the research is focused on the development of e-government and public finance administration. 

scholarly journals STUDENTS PERCEPTION ABOUT THE ROLE OF INTERVIEW DURING M.PHIL AND PH.D. ADMISSION AT A PUBLIC SECTOR UNIVERSITY OF LAHORE, PUNJAB-PAKISTAN

2021 ◽  
Vol 9 (4) ◽  
pp. 121-132
Author(s):  
Muhammad Adnan Maqbool ◽  
Aroona Hashmi ◽  
Mehboob Ul Hassan ◽  
Fasiha Altaf
Keyword(s):  
Qualitative Research ◽  
Public Sector ◽  
Educational Institutions ◽  
Public And Private ◽  
The Public ◽  
Body Of Knowledge ◽  
Research Interview ◽  
Public And Private Sector ◽  
Interview Panel

Purpose of the Study: Focusing on the importance of the research interview, the researchers planned current qualitative research to explore students’ perceptions about the role of an interview conducted during the selection of M.Phil and Ph.D. admission in one of the public sector University of Lahore, Punjab-Pakistan. Methodology: The researchers adopted qualitative research leading to interpretivism paradigm. This study adopted a phenomenology research design. The researchers selected five M.Phil and five Ph.D. scholars were selected by using purposive technique. The researchers administered a self-constructed interview protocol to collect the data from the respondents. After signing a formal consent letter from participants, the researchers recorded interviews from the respondents in voice recorders and transcribed the interviews word by word. The researchers used thematic analysis approach to analyze the data. Main Findings: The results declared that the majority of the students agreed that personality has a better effect during the interview; slight sensation of nervousness before the interview; disturbed bodily condition before interview panel; friendly, cooperative, and supportive behaviour of interview panel; comfortable environment; enriched institute with qualified foreign faculty; fully confident after the interview for admission; asking of relevant questions and they get admission in to enhance their qualification for getting good-paying job and knowledge. Applications of this study: The results of the current research are applicable in public and private sector universities of Punjab, including district Lahore in which experiential and dynamic teachers are the members of the selection panel. They were aware of students perceptions while conducting interviews and familiar with their exact situations that happened in the committee rooms, as the students/applicant are the real observe of their teachers. Novelty/Originality of this study: This is the innovative and foremost research structured in Pakistani public sector educational institutions in which the authors highlighted the actual situations that happened between the interviewer and the interviewee during M.Phil and Ph.D admission. The authors have also contributed to the existing body of knowledge. The findings of the research have opened the horizon for future researchers to explore the dimension of the interviews focusing on the quantitative and mix-method design on a large sample of the participants.

Time to rethink public sector accounting education? A practitioner’s perspective

2020 ◽  
Vol 32 (3) ◽  
pp. 505-509
Author(s):  
Jens Heiling
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Accounting Education ◽  
Content Type ◽  
The Public ◽  
Study Programme ◽  
Public Sector Accounting ◽  
Full Study ◽  
Change Projects ◽  
Master Level

PurposePublic sector accounting (PSA) education has recently become the focus of scholars and practitioners alike. The article aims to reflect on PSA education from a practitioner’s perspective. Based on the author's experiences with accounting change projects in the public sector and teaching PSA education at different higher education institutions (HEIs) and levels, possible implications are derived for PSA education.Design/methodology/approachThe article represents a viewpoint by a practitioner. Examples of selected practical PSA issues are used to derive implications for PSA education.FindingsThe author suggests that it is likely time to rethink the design of PSA education in higher education. The growing complexities of PSA as well as its interdisciplinarity make it necessary that a full study programme at master level is needed to cover the requirements in practice and prepare graduates for the challenges lying ahead.Practical implicationsThe author finds that there is a possible gap in PSA education. Study programmes on PSA/PFM at master level are needed to cover the requirements in practice and prepare graduates for the challenges lying ahead.Originality/valueThe author contributes to the growing body of literature on PSA education by offering a practitioner’s perspective on the issue.

scholarly journals A Review of Economic Status and Public Sector Financial Management Reforms in Kenya

2015 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Micah Odhiambo Nyamita ◽  
Elijah Wanamboe Wekesa
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Good Governance ◽  
Economic Status ◽  
National Policy ◽  
Policy Makers ◽  
The Public ◽  
Public Financial Management

<em>Practical concerns relating to successful public financial management ultimately determines whether or not there is good governance at all public sector institutions</em><em>. Although there is growing literature on national public financial management in general, the researchers feel that less attention has been focused on the financial management reforms in Kenya. This paper, therefore, reviewed literature on public sector financial management reforms in Kenya, starting with the current economic status in Kenya. The exceptionality of this paper was the use of a significant body of literature focusing on 15 articles concerning the public sector financial management reforms and economic status in Kenya. The findings could assist in creating awareness on the main themes of public sector financial management reforms within the Kenyan public sector and help the national policy makers to develop measures of enhancing performance within the sector.</em>

scholarly journals STANDARISASI KOMPETENSI AHLI AKUNTANSI SEKTOR PUBLIK

2020 ◽  
Vol 4 (1) ◽  
pp. 110-121
Author(s):  
Sopian Sopian
Keyword(s):  
Qualitative Research ◽  
Public Sector ◽  
Accounting Standards ◽  
Accounting Education ◽  
The Public ◽  
Base Approach ◽  
Qualitative Research Methodology ◽  
Public Sector Accounting ◽  
Medium Level ◽  
Professional Fields

The developments of technology have influenced many professional fields of work including individuals who have public sector accounting education backgrounds. With a qualitative research methodology, the results of the study concluded that standardization of competencies are required by regulations. Two level of competences are medium level (Diploma III) and Bachelor / Applied Bachelor degrees. Qualifications for a 3 year-Diploma are able to master and implement the expertise of the public sector accounting standards with the rules base approach and expertise in using SAKTI Application. Qualifications for the Bachelor / Applied level, an inherent prerequisite is the ability to operate the SAKTI application, and able to implement the expertise of the public sector accounting standards with the principles base approach.

scholarly journals Peranan Akuntansi Sektor Publik Terhadap Efektivitas Pengelolaan Pendapatan dan Biaya Pada Enhaii Hotel Bandung

2018 ◽  
Vol 2 (1) ◽  
pp. 41-50
Author(s):  
Nor Ismawanto Choirudin
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Financial Management ◽  
Cost Management ◽  
Accounting System ◽  
The Public ◽  
Public Sector Accounting ◽  
The Government ◽  
Retained Earnings

The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed by the private sector is also managed by the public or government sectors, but the nature and characteristics are different. The purpose of public sector organizations is motivated nonprofit while the private sector is profitable. Sources of public sector financing are derived from taxes, corporate profits of SOEs / SOEs, etc. while private sector financing comes from owner's capital, retained earnings, bank loans, and so on. The pattern of public sector responsibility to the public and the parliament while the private sector is accountable to shareholders, owners and creditors. The organizational structure of the public sector is bureaucratic, rigid and hierarchical while the private sector is flexible. Characteristics of the public sector budget are open to the public while the private sector is closed to the public. Accounting system used public sector cash accounting while private sector accrual accounting. Based on the above, the purpose of this study is to find out how: (1) implementation of public sector accounting role in Enhaii Hotel; (2) implementation of revenue and cost management effectiveness at Enhaii Hotel; and (3) role of public sector accounting on effectiveness Revenue management and fees at Enhaii Hotel. The research methodology applied is qualitative research method with case study at Enhaii Hotel Bandung, data collecting technique is done by observation, interview, document and bibliography, while the model of analysis used is Miles and Huberman model that is data reduction, data display, and data verification. The results of the discussion show that the role of public sector accounting on the effectiveness of revenue and cost management is still less than optimal, this is because it is limited by binding rules, the arrangement of types and sales tariff has been regulated by the government so that income must be deposited to the state treasury as Non-Tax State Revenues (PNBP) And the use of operational costs based on the government budget listed in the List of Budget Implementation (DIPA) STP Bandung because Enhaii Hotel is part of the STP Bandung unit.

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